Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

Author:

de Villiers Charl,Hsiao Pei-Chi Kelly,Maroun Warren

Abstract

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

Publisher

Emerald

Reference48 articles.

1. Conceptualising the contemporary corporate value creation process;Accounting, Auditing & Accountability Journal,2017

2. A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity;Journal of Cleaner Production,2015

3. Integrated reporting in South Africa in 2012: perspectives from South African institutional investors;Meditari Accountancy Research,2015

4. Barth, M.E. Cahan, S.F. Chen, L. and Venter, E.R. (2017), “The economic consequences associated with integrated report quality: early evidence from a mandatory setting”, available at: https://ssrn.com/abstract=269940

5. Integrated reporting: on the need for broadening out and opening up;Accounting, Auditing & Accountability Journal,2014

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3